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Section 194J6 Section 260A2 Section 194C2 Section 9(1)(vii)2

M/S.SWASTHYA BIKASH SAMITTEE vs. THE INCOME TAX OFFICER

ITA/162/2018HC Orissa29 Mar 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 133ASection 194CSection 194JSection 201(1)Section 260ASection 9Section 9(1)(vii)

TDS at the specified rates and sum. As per Clause (iv)(e) of Explanation to Section 194C, 'work' shall include manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer but does not include manufacturing or supplying a product according to the requirement or specification of a customer

M/S.SWASTHYA BIKASH SAMITTEE vs. THE INCOME TAX OFFICER

COMMNR.INCOME TAX vs. PIYUSH KU GUPTA

M/S.SWASTHYA BIKASH SAMITTEE vs. THE INCOME TAX OFFICER

COMMNR.INCOME TAX vs. PIYUSH KU GUPTA